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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’: NEW DELHI
Before: SHRI N.K. BILLAIYA & SHRI ANUBHAV SHARMA
This appeal has been preferred by the Assessee against the order dated 28.09.2018 in case No. CIT(E)/12A/D-2048/2018-19/9037 passed by Commissioner of Income Tax (Exemption), New Delhi, dismissing application for Registration u/s 12A of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’)
None appeared by the assessee and the case was called for hearing and the record shows notices have been issued to the assessee on various occasion. The ITA No.- 30/Del/2019 Distributed Solar Power Associatiion impugned order U/s 12AA of the Act was passed on 28.9.2018 and appeal was instituted on 03.01.2019 with a delay of 37 days. Earlier on 8.2.2022, the Bench has observed that the assessee is directed to remove the defect in the appeal as no application for condonation of delay has been filed. The record shows the condonation of delay application is on record, which has no facts necessary to adjudicate the question on sufficiency of reasons. The affidavit filed along with the application also does not disclose such facts and even is not attested as required under the law. In the light of aforesaid facts, the appeal is dismissed barred by limitation.
Order pronounced in the Open Court on 14.09.2023